For unit tests, can you "just" build on Linux natively? I'm pretty sure Swift and Objective C are supposed to both work on Linux, although I assume library/API surface limits that.
[0]: https://github.com/apple-cross-toolchain/rules_applecross
That doesn't mean that this is a scalable solution for running our business on, but for the occasional one off mac build to make sure it's not fallen behind, it works just fine for us.
In some other countries I have seen an iMac been shared across teams that would take turns at the device.
In Germany I would state the same statement, we live between Windows and macOS on the office, but I also have some care for those that aren't so lucky.